In 2016, federal courts in the United States Court of Appeals for the Eleventh Circuit handed down several notable opinions on federal tax issues. This Article surveys four of those opinions involving the collection of foreign taxes pursuant to a tax treaty, the characterization of income from the sale of real estate as capital gains, and self-employment taxes on deferred compensation.
Beard, Robert and Lucas, Gregory S.
"Federal Income Taxation,"
Mercer Law Review: Vol. 68:
4, Article 9.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol68/iss4/9